Tribeni Barters Private Limited And Anr v. Income Tax Officer Ward 8(1) Kolkata And Anr

OD –1 ORDER SHEETWPO/1412/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE TRIBENI BARTERS PRIVATE LIMITED AND ANRVSINCOME TAX OFFICER WARD 8(1) KOLKATA AND ANR BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 23[rd] August, 2023. Appearance:Mrs. Akshara Shukla, Adv.…For the PetitionerMrs. Smita Das De, Adv.…For the Respondents The Court: By this writ petition, petitioner has challenged theimpugned assessment order dated 31[st] May, 2023, under Section 147 readwith Section 144 of the Income Tax Act, 1961 relating to assessment year2013-14 on the ground that the initiation of the impugned proceeding itselfis not sustainable in law since the PAN number referred in the initial showcause notice and final assessment order is not the PAN number of thepetitioner. Mrs. Das De, learned advocate appearing for the respondent IncomeTax Authority was asked to verify from the record as to whether the PANnumber which has been referred in the impugned show cause notice andimpugned assessment order is the PAN number of the petitioner to whichshe fairly submits on the basis of instruction based on available records thatthe aforesaid PAN number is not the PAN number of the petitioner. Considering the facts and circumstances of the case as appears fromrecord and submissions of the parties, this writ petition being WPO 1412 of2023 is disposed of by quashing the impugned proceeding against thepetitioner. However, quashing of the impugned proceeding will not be a bar onthe part of the respondent Income Tax Authority concerned to initiate freshproceeding against the petitioner in accordance with law. TR/ (MD. NIZAMUDDIN, J.)